(a) Children under 10 years of age are conclusively presumed to be incapable of committing any crime.

(b) Children between 10 and 14 years of age are conclusively presumed to be incapable of committing any crime, except for felonies, in which case the presumption is rebuttable.

(c) The provisions of this section do not prevent proceedings against, or the disciplining of any person under 18 years of age as a delinquent child, a child in need of supervision, a neglected or dependent child, or under the certification provisions of 45.0340 through 45.0344.